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The Compatibility of the OECD/G20 Base Erosion and Profit Shifting Proposals with EU Law
3 references·2 citing·15 second hop
The Compatibility of the OECD/G20 Base Erosion and Profit Shifting Proposals with EU Law (2015)The Compatibility of the OECD/G20 Base Er…Where is EU Law in the OECD BEPS Discussion? (2014)Where is EU Law in the OECD B…Base Erosion and Profit Shifting: A Roadmap for Reform (2014)Base Erosion and Profit Shift…Tax Treaty “Neutralization” of Source State Discrimination under the EU Fundamental Freedoms? (2011)Tax Treaty “Neutralization” o…Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy (2017)Tax Competition and Tax Coord…The Principal Purpose Test under BEPS Action 6: Is the OECD Proposal Compliant with EU Law? (2016)The Principal Purpose Test un…Abuse of Law in European Tax Law: An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ – Part 1 (2013)Aggressive Tax Planning in EU Law and in the Light of BEPS: The EC Recommendation on Aggressive Tax Planning and BEPS Actions 2 and 6 (2015)BEPS Action 6: Tax Treaty Abuse (2015)The case for international tax co-ordination reconsidered (2000)Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed? (2007)International Tax Coordination for a Second-Best World (Part I) (2009)Mobility of Individuals after BEPS: The Persistent Conflict between Jurisdictions (2018)Rethinking the Arm’s Length Principle and Its Impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10: Nothing Changed But the Change? (2019)OECD Base Erosion and Profit Shifting Action 6: The General Anti-Abuse Rule (2015)Value Creation: A Standard in Search of a Process (2018)Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan (2020)Tax Abuse and Aggressive Tax Planning in the BEPS Era: How EU Law and the OECD Are Establishing a Unifying Conceptual Framework in International Tax Law, despite Linguistic Discrepancies (2017)The impact of corporate governance on compounding inequality: Maximising shareholder value and inflating executive pay (2018)Indirect Credit versus Exemption: Double Taxation Relief for Intercompany Distributions (2012)Chapter 8: Foreign Losses and Territoriality: Did Sofina Revolutionize Source-State Taxation? (2019)
this work references cited by second hop

References

  • 2014Base Erosion and Profit Shifting: A Roadmap for Reform50 cited
  • 2014Where is EU Law in the OECD BEPS Discussion?38 cited
  • 2011Tax Treaty “Neutralization” of Source State Discrimination under the EU Fundamental Freedoms?37 cited

Cited by

  • 2016The Principal Purpose Test under BEPS Action 6: Is the OECD Proposal Compliant with EU Law?17 cited
  • 2017Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy13 cited

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